PF payment due dates for the FY 2020-21 for tax audit reporting

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PF payment due dates for the FY 2020-21 for the purpose of tax audit reporting

pf payment due date for fy 2020-21

While preparing Tax Audit Report in Form 3CD it is important to fill due date of payment to various Employees contribution fund and actual payment of the contribution. i.e “Details of contributions received from employees for various funds as referred to in section 

36(1)(va)”

Most commonly reported funds under the clause are EPF and ESIC. If there is delay in the payment of the contributions of PF and ESI may result in disallowance of the payment of contribution. Here is the chart of the due dates under EPF and ESIC for the FY 2020-21 for quick reference 

PF payment due dates for the FY 2020-21

Period

Due date

Day

Extended date

Reference

Apr-20

15/05/2020

Friday

                               –  

                        –  

May-20

15/06/2020

Monday

                               –  

                        –  

Jun-20

15/07/2020

Wednesday

                               –  

                        –  

Jul-20

15/08/2020*

Saturday

                               –  

                        –  

Aug-20

15/09/2020

Tuesday

                               –  

                        –  

Sep-20

15/10/2020

Thursday

                               –  

                        –  

Oct-20

15/11/2020*

Sunday

                               –  

                        –  

Nov-20

15/12/2020

Tuesday

                               –  

                        –  

Dec-20

15/01/2021

Friday

                               –  

                        –  

Jan-21

15/02/2021

Monday

                               –  

                        –  

Feb-21

15/03/2021

Monday

                               –  

                        –  

Mar-21

15/04/2021

Thursday

                               –  

                        –  

*Due date on Sunday/Public holiday

During the FY 2020-21, EPFO had not extended any date for EPF payment , however EPFO had issued a circular that there would be no proceedings initiated for levy of penal damages in case of a delay in payment of PF contributions or administrative charges for any period during the lockdown (EPFO circular No C-I/Misc/2020-21/Vol.I/1112 dated 15 May 2020)

ESIC payment due date for FY 2020-21

Period

Due date

Day

Extended date

Reference

Apr-20

15/05/2020

Friday

** Refer note below

Order

May-20

15/06/2020

Monday

Jun-20

15/07/2020

Wednesday

Jul-20

15/08/2020*

Saturday

Aug-20

15/09/2020

Tuesday

Sep-20

15/10/2020

Thursday

Oct-20

15/11/2020*

Sunday

                               –  

                        –  

Nov-20

15/12/2020

Tuesday

                               –  

                        –  

Dec-20

15/01/2021

Friday

                               –  

                        –  

Jan-21

15/02/2021

Monday

                               –  

                        –  

Feb-21

15/03/2021

Monday

                               –  

                        –  

Mar-21

15/04/2021

Thursday

                               –  

                        –  

*Due date on Sunday/public holiday
**However, keeping in view the problem during lockdown being faced by the employers in filing ESI contribution for the contribution period April 2020 to September 2020 within 42 days, the government had relaxed due dates and onetime relaxation was granted for filing of contribution# for contribution period from 1st April 2020 to 30th September 2020, up to 15.01.2021. You can report due dates as per your own professional judgement. 
#Thanks everyone who reported corrections.
Read here PF payment due dates for the FY 2021-22 

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